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Wyandanch Union Free School District – Budget Review (B25-7-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … by Chapter 56 of the Laws of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Wyandanch Union Free School District – Budget Review (B26-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2026-27 budget. Background The Wyandanch Union … The purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… low levels jeopardizing public services and long-term infrastructure investments, according to an audit released … capital plan and take steps to bring long-term assets and infrastructure in line with the plan. For a copy of the final … low levels jeopardizing public services and longterm infrastructure investments according to an audit released …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressEffectiveness of the Information Technology Transformation (Follow-Up)
… the completion of four major technology initiatives: Email Consolidation and Integration, Data Center Modernization, Digital Network Consolidation, and Enterprise Identification and Access …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followManagement of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the nine … as none of the schools maintained required cash journals to document GSF activity, and we found instances where GSF … misspent by school principals. The GSF account is used to deposit monies collected for extracurricular and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followDiNapoli: Local Governments Challenged by Slow Revenue Growth
… fell from 3.6 percent to 1.8 percent in the first nine months of 2016 from the same period a year earlier. While … half of their revenues. The property tax levy limit that took effect in 2012 effectively restricts reliance on … be suffering. In 2016, DiNapoli’s office completed over 500 audits of localities and schools and trained more than …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthStatement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… managing the influx of asylum seekers in Fiscal Years (FY) 2026 and 2027 — part of the $10 billion added for this cost … of $2 billion per year beginning in FY 2025. “The good news in the financial plan update is that revenues have …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateDiNapoli: Town of Altona Official Misused $23,500
… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle $23,500 in … the public till. We have referred our findings to Clinton County District Attorney Andrew Wylie.” DiNapoli’s audit … The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle $23500 in …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Wall Street Profits Up in 2016
… rose sharply in 2016, increasing by 21 percent, while the average bonus paid to employees in New York City’s securities … was the first increase in the pool in three years. The average bonus per employee in New York City increased by 1 percent to $138,210 in 2016. The average bonus rose at a slower rate than the total pool …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016Opinion 2007-7
… bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC OFFICERS AND EMPLOYEES -- Retirement … to the New York State and Local Employees’ Retirement System (the “Retirement System”) relative to the calculation of time worked for … regulations applicable to the New York State Retirement System relative to the calculation of time worked for elected …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 99-8
… updates to the city code on an subscription basis (see Comm on Open Gov't FOIL-AO-10073). …
https://www.osc.ny.gov/legal-opinions/opinion-99-8XI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… The purpose of this section is to provide guidance to state agencies on: Assessing the … maintenance services at a reasonable price. Therefore, it is essential to involve both program and fiscal employees in … and/or remedial in nature. Preventive maintenance is intended to help avoid future equipment failures and to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsOpinion 99-7
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients (when fire district treasurer is proper recipient) INSURANCE LAW, … Assuming there is no special act providing otherwise, a fire district treasurer would be the proper recipient of …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Sherman Central School District – Claims Audit (2024M-92)
… (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor does not meet … was not provided the District’s policies she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not properly audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Cortland County - Financial Management and Reporting (2019M-162)
… had accurate and complete financial information with which to manage operations. Key Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address extended vacancies in key financial positions. … had accurate and complete financial information with which to manage operations …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Opinion 89-34
… employees); (authority to direct rescission of highway superintendent's appointment of deputy highway superintendent) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (authority to … purposes and after such inquiry recommend to the highway superintendent that he censure the employees for such actions …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Addiction Support Services During Emergencies (Follow-Up)
… Plan (Plan) to help them prepare for, respond to, and/or recover from an internal or external emergency that may present an immediate danger to personnel, patients, Programs, and/or property. Providers … its monitoring of providers’ Plans. Specifically, OASAS personnel reviewed Plans only at initial certification …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followState Agencies Bulletin No. 2172
… Members of the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: … for Members who meet the following criteria and who do not appear on any of the exception listings: Members who … Status of Active or Leave With Pay on 12/22/2022 and who do not have a status change or change in salary through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2391
… payroll offices of OSC’s automatic processing of the 2025 Year End Adjustments for Members of the NYS Legislature, … in Administration Pay Period 20C, paychecks dated 12/31/2025. Eligibility Criteria: Departments 04210 and 04220 … who serve only part of the year but are active on 12/31/2025 are also eligible for a year end adjustment in the final …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2391-2025-year-end-adjustment-members-nys-legislatureThe Survivor’s Benefit Program for New York State Management / Confidential Employees
… For eligible New York State Management/Confidential (M/C) employees, the Survivor’s Benefit Program ensures that your survivors … survivors may be eligible even if you are not a member of the New York State and Local Retirement System (NYSLRS), the … The Survivors Benefit Program provides a minimum death …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-management-confidential-employees